INCOME FROM SELF-EMPLOYMENT WITH REFERENCE TO THE ANNUAL CALCULATION OF TAXES AND SURTAXES AT THE LAST PAYMENT IN THE YEAR

U današnjem svijetu mnogo ljudi se nalazi u radnom odnosu te tako ostvaruje dohodak od nesamostalnog rada, tj. plaću. Kod obračuna plaće treba obratiti pozornost na Zakone, stope, osobne odbitke, poreze, prireze, obrasce, ... Kroz ovaj završni rad biti će objašnjeni osnovni pojmovi dohotka od nesamostalnog rada, osobni odbitak, porez koji se obračunava na plaću, kao i godišnja porezna prijava. Osim navedenog dani su primjeri obračuna dohotka od nesamostalnog rada u računovodstvenom servisu te primjer zadatka rađen na satu predmeta Poreza na dohodak.In today's world many people are in employment relationship and on that way they earn an income from self-employment or in other words – salary. When calculating the salary, attention should be paid to the Laws, rates, personal deductions, taxes, surtaxes, forms, ... Through this paper, the basic concepts of income from self-employment, personal deduction, payroll tax, as well as the annual tax return will be explained. In addition to the above, examples of calculation of income from self-employment in the accounting service and an example of a task done in the lesson of the subject Income Tax are given